Taxes Management Act 1970

[F19(1)If a person fails to comply with an order made under section 20BA, he may be dealt with as if he had committed a contempt of the court.U.K.

(2)For this purpose “the court” means—

(a)in relation to an order made by a Circuit judge [F2or a District Judge (Magistrates' Courts)], the Crown Court;

(b)in relation to an order made by a sheriff, a sheriff court;

(c)in relation to an order made by a county court judge, a county court in Northern Ireland.]

Textual Amendments

F1Sch. 1AA inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(2), Sch. 39

F2Words in Sch. 1AA para. 9(2)(a) inserted (1.4.2005) by Courts Act 2003 (c. 39), s. 110(1), Sch. 4 para. 2(b); S.I. 2005/910, art. 3(u)